1099-R box 2A always blank, box 2B always checked, adds tax code 264 logic
The following table lists the account types, the corresponding 1099-R box numbers, and the withholding references. Following that is a list of applicable tax codes.
Account type/WH | Gross Dist - Box 1 | Taxable amt - Box 2a | Txbl amt not determined- Box 2b | Fed WH | State WH | Notes |
|---|---|---|---|---|---|---|
IRA/SEP/SIMPLE w/ WH | TC + WH | Blank | Checked | 235 | 236 | If earnings (tax code 264) included, replace the calculated for box 2a, 2b is checked |
IRA/SEP/SIMPLE w/ 0$WH | TC | Blank | Checked | N/A | N/A | If earnings (tax code 264) included, replace the calculated for box 2a, 2b is checked |
NOT IRA/SEP/SIMPLE w/ WH | TC + WH | Blank | Checked | 235 | 236 | If earnings (tax code 264) included, replace the calculated for box 2a, 2b is NOT checked |
NOT IRA/SEP/SIMPLE w/ 0$WH | TC | Blank | Checked | N/A | N/A | If earnings (tax code 264) included, replace the calculated for box 2a, 2b is NOT checked |
Applicable tax codes
Tax code | Description | 1099-R Dist |
|---|---|---|
412 | 1099R IRS Distribution Code PJ | PJ |
419 | 1099R IRS Distribution Code 8J | 8J |